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Supplemental Comprehensive Income Disclosures | 9 Months Ended
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Sep. 30, 2020
Supplemental Comprehensive Income Disclosures [Abstract] |
Reclassification out of Accumulated Other Comprehensive Income | The following table identifies the related tax effects allocated to each component of other comprehensive income (“OCI”) in the unaudited Consolidated Statements of Comprehensive Income. Reclassification adjustments related to securities available for sale are included in the "Net securities gains" line and reclassification adjustments related to losses on derivatives are included in the "Other operating" line in the unaudited Consolidated Statements of Income.
| For the Nine Months Ended September 30,
| 2020 |  | 2019
| Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount |  | Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount
| (dollars in thousands)
Unrealized gains on securities: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains on securities arising during the period | $ | 22,069 |  |  | $ | (4,635) |  |  | $ | 17,434 |  |  | $ | 22,055 |  |  | $ | (4,632) |  |  | $ | 17,423 |
Reclassification adjustment for gains on securities included in net income | (47) |  |  | 10 |  |  | (37) |  |  | (15) |  |  | 3 |  |  | (12) |
Total unrealized gains on securities | 22,022 |  |  | (4,625) |  |  | 17,397 |  |  | 22,040 |  |  | (4,629) |  |  | 17,411 |
Unrealized (losses) gains on derivatives: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding (losses) gains on derivatives arising during the period | (4,892) |  |  | 1,027 |  |  | (3,865) |  |  | 9 |  |  | (2) |  |  | 7 |
Reclassification adjustment for losses on derivatives included in net income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total unrealized (losses) gains on derivatives | (4,892) |  |  | 1,027 |  |  | (3,865) |  |  | 9 |  |  | (2) |  |  | 7 |
Total other comprehensive income | $ | 17,130 |  |  | $ | (3,598) |  |  | $ | 13,532 |  |  | $ | 22,049 |  |  | $ | (4,631) |  |  | $ | 17,418 |
| For the Three Months Ended September 30,
| 2020 |  | 2019
| Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount |  | Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount
| (dollars in thousands)
Unrealized (losses) gains on securities: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding (losses) gains on securities arising during the period | $ | (3,256) |  |  | $ | 684 |  |  | $ | (2,572) |  |  | $ | 3,152 |  |  | $ | (663) |  |  | $ | 2,489 |
Reclassification adjustment for gains on securities included in net income | (20) |  |  | 4 |  |  | (16) |  |  | (9) |  |  | 2 |  |  | (7) |
Total unrealized (losses) gains on securities | (3,276) |  |  | 688 |  |  | (2,588) |  |  | 3,143 |  |  | (661) |  |  | 2,482 |
Unrealized gains (losses) on derivatives: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) on derivatives arising during the period | 225 |  |  | (48) |  |  | 177 |  |  | (124) |  |  | 26 |  |  | (98) |
Reclassification adjustment for losses on derivatives included in net income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total unrealized gains (losses) on derivatives | 225 |  |  | (48) |  |  | 177 |  |  | (124) |  |  | 26 |  |  | (98) |
Total other comprehensive (loss) income | $ | (3,051) |  |  | $ | 640 |  |  | $ | (2,411) |  |  | $ | 3,019 |  |  | $ | (635) |  |  | $ | 2,384 |
Schedule of Accumulated Other Comprehensive Income (Loss) | The following table details the change in components of OCI for the nine months ended September 30:
| 2020 |  | 2019
| Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss) |  | Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss)
| (dollars in thousands)
Balance at December 31 | $ | 4,580 |  | $ | 365 |  | $ | 634 |  | $ | 5,579 |  |  | $ | (11,697) |  | $ | 461 |  | $ | (105) |  | $ | (11,341) |
Other comprehensive income before reclassification adjustment | 17,434 |  | — |  | (3,865) |  | 13,569 |  |  | 17,423 |  | — |  | 7 |  | 17,430 |
Amounts reclassified from accumulated other comprehensive (loss) income | (37) |  | — |  | — |  | (37) |  |  | (12) |  | — |  | — |  | (12) |
Net other comprehensive income during the period | 17,397 |  | — |  | (3,865) |  | 13,532 |  |  | 17,411 |  | — |  | 7 |  | 17,418 |
Balance at September 30 | $ | 21,977 |  | $ | 365 |  | $ | (3,231) |  | $ | 19,111 |  |  | $ | 5,714 |  | $ | 461 |  | $ | (98) |  | $ | 6,077 |
The following table details the change in components of OCI for the three months ended September 30:
| 2020 |  | 2019
| Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss) |  | Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss)
| (dollars in thousands)
Balance at June 30 | $ | 24,565 |  | $ | 365 |  | $ | (3,408) |  | $ | 21,522 |  |  | $ | 3,232 |  | $ | 461 |  | $ | — |  | $ | 3,693 |
Other comprehensive (loss) income before reclassification adjustment | (2,572) |  | — |  | 177 |  | (2,395) |  |  | 2,489 |  | — |  | (98) |  | 2,391 |
Amounts reclassified from accumulated other comprehensive (loss) income | (16) |  | — |  | — |  | (16) |  |  | (7) |  | — |  | — |  | (7) |
Net other comprehensive (loss) income during the period | (2,588) |  | — |  | 177 |  | (2,411) |  |  | 2,482 |  | — |  | (98) |  | 2,384 |
Balance at September 30 | $ | 21,977 |  | $ | 365 |  | $ | (3,231) |  | $ | 19,111 |  |  | $ | 5,714 |  | $ | 461 |  | $ | (98) |  | $ | 6,077 |
Comprehensive Income (Loss) Note | Supplemental Comprehensive Income Disclosures The following table identifies the related tax effects allocated to each component of other comprehensive income (“OCI”) in the unaudited Consolidated Statements of Comprehensive Income. Reclassification adjustments related to securities available for sale are included in the "Net securities gains" line and reclassification adjustments related to losses on derivatives are included in the "Other operating" line in the unaudited Consolidated Statements of Income.
| For the Nine Months Ended September 30,
| 2020 |  | 2019
| Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount |  | Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount
| (dollars in thousands)
Unrealized gains on securities: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains on securities arising during the period | $ | 22,069 |  |  | $ | (4,635) |  |  | $ | 17,434 |  |  | $ | 22,055 |  |  | $ | (4,632) |  |  | $ | 17,423 |
Reclassification adjustment for gains on securities included in net income | (47) |  |  | 10 |  |  | (37) |  |  | (15) |  |  | 3 |  |  | (12) |
Total unrealized gains on securities | 22,022 |  |  | (4,625) |  |  | 17,397 |  |  | 22,040 |  |  | (4,629) |  |  | 17,411 |
Unrealized (losses) gains on derivatives: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding (losses) gains on derivatives arising during the period | (4,892) |  |  | 1,027 |  |  | (3,865) |  |  | 9 |  |  | (2) |  |  | 7 |
Reclassification adjustment for losses on derivatives included in net income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total unrealized (losses) gains on derivatives | (4,892) |  |  | 1,027 |  |  | (3,865) |  |  | 9 |  |  | (2) |  |  | 7 |
Total other comprehensive income | $ | 17,130 |  |  | $ | (3,598) |  |  | $ | 13,532 |  |  | $ | 22,049 |  |  | $ | (4,631) |  |  | $ | 17,418 |
| For the Three Months Ended September 30,
| 2020 |  | 2019
| Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount |  | Pretax Amount |  | Tax (Expense) Benefit |  | Net of Tax Amount
| (dollars in thousands)
Unrealized (losses) gains on securities: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding (losses) gains on securities arising during the period | $ | (3,256) |  |  | $ | 684 |  |  | $ | (2,572) |  |  | $ | 3,152 |  |  | $ | (663) |  |  | $ | 2,489 |
Reclassification adjustment for gains on securities included in net income | (20) |  |  | 4 |  |  | (16) |  |  | (9) |  |  | 2 |  |  | (7) |
Total unrealized (losses) gains on securities | (3,276) |  |  | 688 |  |  | (2,588) |  |  | 3,143 |  |  | (661) |  |  | 2,482 |
Unrealized gains (losses) on derivatives: |  |  |  |  |  |  |  |  |  |  |
Unrealized holding gains (losses) on derivatives arising during the period | 225 |  |  | (48) |  |  | 177 |  |  | (124) |  |  | 26 |  |  | (98) |
Reclassification adjustment for losses on derivatives included in net income | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |
Total unrealized gains (losses) on derivatives | 225 |  |  | (48) |  |  | 177 |  |  | (124) |  |  | 26 |  |  | (98) |
Total other comprehensive (loss) income | $ | (3,051) |  |  | $ | 640 |  |  | $ | (2,411) |  |  | $ | 3,019 |  |  | $ | (635) |  |  | $ | 2,384 |
The following table details the change in components of OCI for the nine months ended September 30:
| 2020 |  | 2019
| Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss) |  | Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss)
| (dollars in thousands)
Balance at December 31 | $ | 4,580 |  | $ | 365 |  | $ | 634 |  | $ | 5,579 |  |  | $ | (11,697) |  | $ | 461 |  | $ | (105) |  | $ | (11,341) |
Other comprehensive income before reclassification adjustment | 17,434 |  | — |  | (3,865) |  | 13,569 |  |  | 17,423 |  | — |  | 7 |  | 17,430 |
Amounts reclassified from accumulated other comprehensive (loss) income | (37) |  | — |  | — |  | (37) |  |  | (12) |  | — |  | — |  | (12) |
Net other comprehensive income during the period | 17,397 |  | — |  | (3,865) |  | 13,532 |  |  | 17,411 |  | — |  | 7 |  | 17,418 |
Balance at September 30 | $ | 21,977 |  | $ | 365 |  | $ | (3,231) |  | $ | 19,111 |  |  | $ | 5,714 |  | $ | 461 |  | $ | (98) |  | $ | 6,077 |
The following table details the change in components of OCI for the three months ended September 30:
| 2020 |  | 2019
| Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss) |  | Securities Available for Sale | Post-Retirement Obligation | Derivatives | Accumulated Other Comprehensive Income (Loss)
| (dollars in thousands)
Balance at June 30 | $ | 24,565 |  | $ | 365 |  | $ | (3,408) |  | $ | 21,522 |  |  | $ | 3,232 |  | $ | 461 |  | $ | — |  | $ | 3,693 |
Other comprehensive (loss) income before reclassification adjustment | (2,572) |  | — |  | 177 |  | (2,395) |  |  | 2,489 |  | — |  | (98) |  | 2,391 |
Amounts reclassified from accumulated other comprehensive (loss) income | (16) |  | — |  | — |  | (16) |  |  | (7) |  | — |  | — |  | (7) |
Net other comprehensive (loss) income during the period | (2,588) |  | — |  | 177 |  | (2,411) |  |  | 2,482 |  | — |  | (98) |  | 2,384 |
Balance at September 30 | $ | 21,977 |  | $ | 365 |  | $ | (3,231) |  | $ | 19,111 |  |  | $ | 5,714 |  | $ | 461 |  | $ | (98) |  | $ | 6,077 |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -URI http://asc.fasb.org/topic&trid=2134417 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03(21)) -URI http://asc.fasb.org/extlink&oid=120395209&loc=SL114868664-224227 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-04(23)) -URI http://asc.fasb.org/extlink&oid=120399700&loc=SL114874048-224260 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 944 -SubTopic 220 -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(19)) -URI http://asc.fasb.org/extlink&oid=120400993&loc=SL114874131-224263 + Details
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- Definition Tabular disclosure of information about items reclassified out of accumulated other comprehensive income (loss). + References No definition available. + Details
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- Definition Tabular disclosure of the components of accumulated other comprehensive income (loss). + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6450520&loc=d3e32583-110901 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14A -URI http://asc.fasb.org/extlink&oid=121641772&loc=SL7669686-108580 Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=118261656&loc=d3e32211-110900 + Details
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